Abstract
While the tax reforms which have been instituted as part of the Structural Adjustment Programmes in ACP countries primarily aim at simplifying tax systems and raising their efficiency, they are also intended to improve distributional equity. This article assesses the equity effects of taxation policies in two selected ACP countries and points out what scope still exists for taxation measures to improve distributional equity without impairing allocative efficiency.
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This article summarizes the main findings of a report written for the Commission of the European Communities, Directorate General for Development. The full report will be published shortly.
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Holthus, M., Shams, R. Tax reforms and equity in ACP countries. Intereconomics 29, 239–243 (1994). https://doi.org/10.1007/BF02926383
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DOI: https://doi.org/10.1007/BF02926383